Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Cheque definition

What does Cheque mean? In practice, a cheque is a written payment instruction by a bank customer to their bank to pay a stated sum to a named payee or bearer. In UK and Irish law, it is defined by statute as a bill of exchange drawn on a banker and payable on demand (Bills of Exchange Act 1882). Usage and effect are broadly consistent across England & Wales, Scotland, Northern Ireland and Ireland. Key features: the drawer (customer), the drawee (banker) and the payee; payable on demand; transferable by endorsement and delivery if “order”, or by delivery if “bearer”, subject to any...

Taxation of gambling and statutory levy in the UK: duties, VAT, territorial scope, case law and forthcoming 2026–27 reforms

Published by a LexisNexis Tax expert

Practice notes

FORTHCOMING CHANGES :

At Budget 2025, the government opted not to proceed with a single remote betting and gaming duty, reversing an earlier consultation proposal. The decision reflects the view that remote betting (staking on real‑world events with variable odds) and remote gaming (games of chance) have different features and differing levels of harm, and so warrant distinct tax treatments.

Instead, the government confirmed it will:

raise the remote gaming duty from 21% to 40% from 1 April 2026 to reflect the greater harm linked to remote gaming; and
bring in a new 25% GBD rate for remote betting from 1 April 2027.

Remote betting on UK horse racing will be excluded from the new rate, as will bets placed via self‑service betting terminals on licensed premises. These will continue to be taxed at 15%.

The government also announced that:

bingo duty will be abolished from 1 April 2026; and
legislation will be introduced to close a gap in HMRC’s powers to apply penalties for errors relating to general betting duty, pool betting duty and remote gaming duty. This change will also come into...

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Carl Rohsler

Keystone Law

Carl Rohsler is a solicitor advocate and partner at Keystone Law. He specialises in gambling regulation and intellectual property law. Carl was educated in England and obtained an MA at Merton College, Oxford, before professional qualification at the University of Law, Chester. He qualified as a solicitor in 1995 and solicitor advocate in 2001. Prior to joining He previously worked at Norton Rose (1993-2003), Squire Patton Boggs (2003-2018) and Memery Crystal (2018-2025). Keystone Law is a full-service, Top 100 law firm. Headquartered in central London, it has over 450 partners throughout the UK who advise clients across 25 service areas and 22 industry sectors. Carl is the author of a number of works on gambling law and practice, including Gambling Act 2005: A Current Law Statute, Current Law Statutes Guide to The National Lotteries Act 2007 and Licensing Law and Practice (2008). He is a...

Web page updated on 26/05/2026

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